Resources

Accounting Standards

Governmental Accounting Standards Board (GASB) 

Summaries/Status:

Financial Accounting Standards Board (FASB)

The Yellow Book
United States Government Accountability Office (GAO)

Best Practices/Model Policies

The Utah State Board of Education (USBE) model policies and procedures are general guidelines. These model policies are suggested best practices, and Local Education Agencies (LEAs) are not required to use or adopt these specific policies. LEAs are encouraged to modify these policies and procedures to adapt to the current environment of each specific LEA. Not every LEA has the same personnel positions as listed in the model policies and procedures, please modify the positions to conform to your LEA’s circumstances and size.

Audit Committee

Government Finance Officers Association (GFOA): Best Practice
December 13, 2012

Bank Forms 

Bank Account Changes
Read before filling out forms! 

Direct Deposit Authorization Form for Electronic Funds Transfers (EFT) for Vendors

Direct Payment (EFT Debit) Authorization Form

Cash Receipts

Cash Receipts Model Policy and Procedures
June 17, 2013

Cash Receipts Model Policy and Procedures
August 12, 2013

Forms:

LEA Policies:

Expenditures

Cash Disbursement Model Policy and Procedures
August 06, 2014

Decision Chart for Purchasing Thresholds
August 6, 2014

Forms:

Policies:

Credit/Debit Card

Forms:

Policies:

Fundraisers

Fundraising Model Policy
July 19, 2013

Fundraising Model Policy
August 12, 2013

Is it School Sponsored?
June 05, 2013

Policies:

Donations, Gifts and Sponsorships

Donations, Contribution, or Sponsorship
July 19, 2013 

Donations, Gifts and Sponsorship Model Policy
August 06, 2014

Donations, Gifts and Sponsorship Model Policy
August 06, 2014

Forms:

Policies:

Accounting Manual

Financial Accounting Manual
Jordan School District

School Transparency Packet (STP)
Alpine School District 

Payroll

District:

Forms:

Charter:

Forms

Federal Funding Compliant: Payroll Certification | Example

Federal Funding Compliance: Personnel Activity Report | Example